PAJAK PENGHASILAN lanjutan INCOME TAXES continued PAJAK PENGHASILAN lanjutan INCOME TAXES continued

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 99 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Perhitungan manfaat beban pajak penghasilan adalah sebagai berikut: The computation of corporate income tax benefit expense is as follows: Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret Three-month Period Ended March 31 2017 2016 Taksiran penghasilan kena pajak Estimated taxable income Entitas anak 464.644.116 545.089.784 Subsidiaries Corporate income tax expense - Beban pajak penghasilan - kini current year Entitas anak Subsidiaries Pajak penghasilan badan Current period periode berjalan 116.161.029 136.272.446 corporate income tax Beban pajak penghasilan Consolidated income tax konsolidasian - kini 116.161.029 136.272.446 expense - current Beban pajak penghasilan - Income tax expense- tangguhan deferred Perusahaan Company Penyisihan bonus 566.045 254.543 Provision for bonus Penyisihan atas Provision for kesejahteraan karyawan 174.035 167.091 employees’ benefits Subtotal 740.080 421.634 Sub-total Entitas anak 19.539.124 19.636.476 Subsidiaries Manfaat pajak Income tax benefit penghasilan - tangguhan 20.279.204 20.058.110 - deferred Beban pajak penghasilan Consolidated income tax konsolidasian – neto 95.881.825 116.214.336 expense - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 100 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016 adalah sebagai berikut: The reconciliations between income tax expense calculated by applying the applicable tax rate to profit before income tax, with the income tax expense as presented in the consolidated statements of profit or loss and other comprehensive income for the three-month periods ended March 31, 2017 and 2016 are as follows: Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret Three-month Period Ended March 31 2017 2016 Laba sebelum pajak penghasilan Profit before income tax per sesuai dengan laporan laba rugi consolidated statements dan penghasilan komprehensif of profit or loss and other lain konsolidasian 222.589.372 175.984.777 comprehensive income Beban pajak penghasilan Income tax dengan tarif pajak yang berlaku 55.647.343 43.996.194 expense at applicable tax rate Rugi fiskal periode berjalan 58.270.878 84.921.043 Current period fiscal loss Pembalikan eliminasi konsolidasi 4.315.391 4.846.776 Reversal of consolidation eliminations Efek pengurangan tarif pajak 500.506 259.412 Effect of tax rate deduction Utilisasi rugi fiskal tahun sebelumnya 1.184.365 Utilization of tax losses carry forward Pengaruh pajak atas beda tetap: Tax effect on permanent differences: Beban yang tidak dapat dikurangkan 23.421.579 2.957.901 Non-deductible expenses Beban pajak 186.540 218.975 Tax expenses Penghasilan yang telah dikenakan Income already subjected to pajak penghasilan yang bersifat final 36.455.538 19.282.776 final income tax Beban pajak penghasilan Consolidated income tax konsolidasian - neto 95.881.825 116.214.336 expense - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 101 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued